Chapter 1 General Provisions Article 1 In order to strengthen the collection and management of local taxation, protect local tax revenue, safeguard the legitimate rights and interests of taxpayers, and promote the harmonious development of local economy and society, according to the "People's Congress of the People's Republic of China" These measures are formulated based on the actual conditions of this province and other laws and regulations such as the National Tax Collection and Management Law. Article 2 The term "local tax collection and administration guarantees" as mentioned in these Measures refers to the supervision and assistance taken by local tax authorities and relevant departments, units and individuals in accordance with the characteristics and requirements of local tax administration to ensure that local tax revenues are collected in time and in full and put into the treasury. A general term for such measures. Article 3 Local tax collection and administration guarantees are based on tax laws and regulations, with the goal of administering taxes in accordance with the law and collecting all receivables, and with comprehensive management and source control as the main methods. Article 4 Local people's governments at or above the county level shall strengthen leadership over local tax collection and administration security work, organize, guide, and coordinate relevant departments and units to participate in local tax collection and administration security work, and conduct inspections and assessments on the progress of the work.
Relevant departments, units and individuals should support and assist local tax authorities in performing their duties in accordance with the law. Chapter 2 Supervision and Control Article 5 No department, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other matters related to tax laws and administrative regulations. Resisting decisions.
No department, unit or individual may illegally interfere with, obstruct or replace local tax authorities in performing their duties in accordance with the law. Article 6: Any unit or individual has the right to report tax violations that violate tax laws and regulations and infringe on their own legitimate rights and interests. After receiving a report, local tax authorities shall promptly investigate and deal with it in accordance with the law, and keep the whistleblower's information strictly confidential.
After verifying the reported violations of tax laws and regulations by taxpayers, withholding agents, and tax guarantors, local tax authorities shall reward the whistleblower in accordance with regulations. Article 7 Local tax authorities shall strengthen tax collection management and shall not initiate, suspend, over-levy, under-levy, advance collection, delay collection or apportion taxes in violation of the provisions of laws and administrative regulations. Article 8 Local tax authorities shall strictly control tax sources, strengthen invoice management in accordance with the law, and promote the application of tax control devices in a planned manner. All bills falling within the scope of invoice management shall be included in the scope of invoice supervision in accordance with the law, and relevant units shall actively support and cooperate. Article 9 Local tax authorities shall widely publicize tax laws and regulations and provide tax consulting services to taxpayers free of charge. Article 10 Local tax authorities shall establish and improve internal controls and supervision and management systems.
Local tax officials shall enforce the law impartially, be loyal to their duties, be honest and honest, serve in a civilized manner, and accept supervision in accordance with the law; they shall not solicit or accept bribes, practice favoritism, neglect their duties, or deliberately create difficulties for taxpayers and withholding agents. Article 11 Relevant departments and units shall assist local tax authorities in local tax collection and administration work in accordance with the following provisions:
(1) The financial department shall implement the management of administrative fee bills, and shall conduct tax collection and management of administrative fees and charges as prescribed by the state and the province. Award-winning invoices, bonuses for tax-related reports, and handling fees for withholding, collecting and remitting, and entrusted collection shall be arranged in the annual budget in accordance with regulations;
(2) The audit department shall Whether the audited object fulfills its tax obligations in accordance with the law shall be a must-review;
(3) The real estate management and land and resources departments shall not provide tax invoices or tax payment to units and individuals applying for changes in real estate or land ownership. Certificate or non-taxation certificate issued by the tax authority, relevant procedures will not be processed;
(4) When the industrial and commercial department examines the enterprises and individual industrial and commercial households that apply for industrial and commercial deregistration procedures, it is found that they cannot provide If the tax registration cancellation certificate is issued, the local tax authorities shall be notified;
(5) The public security department and the local tax authorities shall establish a work coordination mechanism to crack down on tax violations and crimes.
When local tax authorities discover suspected crimes while investigating tax-related violations, they should promptly transfer them to the public security department for handling;
(6) Each unit should strictly review the payment vouchers obtained. , any bill that does not comply with the regulations shall not be used as a reimbursement voucher. Chapter 3 Information Transmission Article 12 Local people's governments at or above the county level shall rely on the government information network to establish a local tax collection and administration information exchange platform and organize relevant departments and units to realize the full sharing of tax-related information. Article 13: Local tax authorities and other relevant departments should establish an information sharing system.
Relevant departments shall provide relevant information to local tax authorities at the same level in accordance with the following provisions:
(1) Within 10 days after the end of each month, the quality and technical supervision department shall provide enterprises, institutions with Organization code assignment information of units, social organizations and private non-enterprise units;
(2) Within 20 days after the end of each month, the construction department will provide construction project construction license issuance information; the price department will provide public welfare information Adjustments to charges, operating service charge items and charge standards; the statistics department provides information on registered types of industrial and urban fixed asset investments above designated size, added value by industry, total output value, comprehensive statistical data on fixed asset investments, etc.;
< p> (3) Within 20 days after the end of each quarter, the land and resources department provides information on the transfer and transfer of state-owned land use rights; the real estate management department provides information on the issuance of commercial housing sales licenses; the transportation and water conservancy departments provide transportation and water conservancy construction project information; the transportation department Provide vehicle and ship operating license issuance information; the public security department provides motor vehicle registration information; the science and technology department provides high-tech enterprise identification lists and patent technology transfer information; the intellectual property department provides list information of companies and individuals who transfer patent rights; the foreign trade and economic department provides Foreign enterprises or foreign individuals transfer trademark rights, patent rights, non-patented technology ownership or use rights information;(4) Within 20 days after the end of each half-year, the civil affairs department provides social groups and private non-enterprise units with information Registration, change, and cancellation information; the education department provides approval information for newly established various types of school-running institutions; the health department provides approval information for the establishment of medical institutions, change registration, cancellation, and approval information for for-profit and non-profit medical institutions;
(5) The state-owned assets management agency shall provide merger, transfer, transfer, restructuring and restructuring information within 20 days after approval;
(6) The information industry department shall identify each batch of software enterprises and software products Provide the list of software companies and software products recognized within 20 days after the end of the year, and provide the annual review information of software companies within 20 days after the annual review; (7) The construction department shall provide the project within 20 days after the project is contracted and the winning contract is signed. Bidding project materials and project contract filing information;
(8) Culture and sports departments should provide event-related information in a timely manner before large-scale commercial performances, commercial sports competitions or other important cultural and sports activities;
(9) The industrial and commercial department regularly provides information on the opening, change, and cancellation of registration of industrial and commercial business households; the labor and social security department provides the social insurance premium collection plan for relevant units at the locally specified time every month.
The specific methods and format requirements for providing information specified in paragraph 2 shall be determined by the local tax authorities through consultation with relevant departments.
Local tax authorities shall provide tax-related information to relevant departments in accordance with regulations. The scope, specific methods, format requirements, etc. of providing information shall be determined by relevant departments through consultation with local tax authorities.